How to correctly enter the details (TIN, KPP, etc.) of Russian and foreign counterparties in the program "1C: Accounting 8" (rev. 3.0)?

In "1C: Accounting 8" (rev. 3.0), it is possible to specify the country of registration of the counterparty. The country of incorporation is the country in which the head office of the counterparty is registered. The country of registration in the configuration can be specified only if in the infobase in the section Program functionality included Controlled transactions(for CORP version) or imported goods(bookmark Stocks) - see fig. one.

Rice. 1. Section "Program functionality"

After enabling one of the specified options, the country of registration can be indicated in the counterparty card. For legal entities and individuals registered in the Russian Federation, the country of registration is indicated - "Russia". When entering Russian counterparties for legal entities, the following codes are indicated:

• OGRN.

Rice. 2. Entering details of Russian organizations

When entering individual entrepreneurs registered in the Russian Federation, the following codes are indicated:

• OGRNIP.

Rice. 3. Entering details of Russian entrepreneurs

For Russian legal entities and individual entrepreneurs, the correctness of the TIN and KPP is monitored according to the npchk.nalog.ru service. If the counterparty is registered outside the Russian Federation, then the following codes are indicated for individuals and legal entities:

• Tax number;
• Registration;

Rice. 4. Entering details of foreign counterparties

A tax number is a tax number assigned to a taxpayer in the country of registration, an analogue of a TIN for Russian organizations.

Registration number is a registration number assigned to a taxpayer in the country of registration, an analogue of PSRN/OGRNIP for Russian organizations.

In the event that a foreign organization is registered with the tax office in the Russian Federation, it is assigned a TIN. There can be several reasons for registration: opening a branch, acquiring property in the Russian Federation, opening a current account in a Russian bank. TIN of a foreign organization is assigned once and does not change during the entire period of activity of a foreign organization. In the event that a foreign organization received a TIN for any of the reasons, this TIN must be indicated on the counterparty card.

For foreign counterparties, verification by the npchk.nalog.ru service is not performed.

VII. The procedure for filling out subsection 3.1 "Information

about the foreign organization - the recipient of income" Section 3

tax calculation

7.1. Subsection 3.1 of Section 3 of the Tax Calculation contains information regarding the foreign organization that is the recipient of income. According to Section 3 of one unique number, one subsection 3.1 is filled in line 001.

7.2. On line 010 "The sign of the recipient of income", the code of the sign of the recipient of income is indicated. When reflecting information in relation to a foreign organization that is a foreign bank, line 010 indicates the sign "1". When reflecting information in relation to a foreign organization whose income is taxed subject to the provisions of Article 310.1 of the Code, line 010 shall indicate the sign "2". When reflecting information in relation to a foreign organization that is a foreign bank, the income of which is taxed subject to the provisions of Article 310.1 of the Code, line 010 shall indicate the attribute "3". In all other cases, when reflecting information in relation to a foreign organization, line 010 indicates the sign "4".

7.3. Line 020 "Full name" indicates the full name of the foreign organization - the recipient of income (in Latin transcription and (or) in Russian transcription).

7.4. Line 030 "Code of the country of registration (incorporation)" indicates the digital code of the country of registration (incorporation) of the foreign organization - the recipient of income according to the All-Russian classifier of countries of the world OK (MK (ISO 3166) 004-97) 025-2001 (hereinafter - OKSM).

7.5. Line 040 "Address of a foreign organization" indicates the address of a foreign organization - the recipient of income in accordance with the primary documents that are the basis for the payment of income (for example, an agreement (contract) concluded between a tax agent and a foreign organization).

Taxpayer code in the country of registration where to get

Line 050 "Taxpayer code in the country of registration (incorporation)/SWIFT code" indicates the taxpayer code or equivalent assigned in the country of registration (incorporation). If income is paid to a foreign bank, the SWIFT code of the foreign bank is indicated on line 050, and in its absence, the taxpayer code or an equivalent assigned to the foreign bank in the country of registration (incorporation). If income is paid to a foreign bank and SWIFT is indicated on line 050, the code line 040 "Address of a foreign organization" may not be filled in.

7.7. In lines 060, 070, 080, if the tax agent has a document confirming the permanent location (residence) in a foreign state of an organization that is the recipient of income, the date of the document, document number, country code are indicated.

On lines 060 "Date of the document" and 070 "Document number", the date (day, month, year) and the number of the document confirming the permanent location (residence) in a foreign state of the organization indicated on line 020 of subsection 3.1 of Section 3 shall be indicated respectively.

Line 080 "Country Code" shall indicate the numerical code of the country of permanent location according to OKSM in accordance with the document submitted by the foreign organization, provided for in paragraph 1 of Article 312 of the Code.

When paying income by Russian banks and a development bank - a state corporation for operations with foreign banks, confirmation of the fact of the permanent location of a foreign bank in a state with which there is an international treaty (agreement) on taxation is not required if such location is confirmed by information from publicly available information directories. In this case, on line 080, the numeric code of the country of permanent location (residence) is indicated, based on information from publicly available information directories.

Rice. 2. Entering the details of Russian organizations When entering individual entrepreneurs registered in the Russian Federation, the following codes are indicated:

1. OGRNIP.

Rice. 3. Entering details of Russian entrepreneurs

1. Tax number;
2. Registration;

In the title page, the taxpayer fills in all the details, except for the section "Filled out by an employee of the tax authority". When filling in the “Adjustment number” field in the initial notification, “0” is automatically entered, in the updated one for the corresponding period, it is necessary to indicate the number of the adjustment (for example, “1”, “2”, etc.).

d.). The "Tax period" field indicates the tax period (calendar year) for income tax or personal income tax, for which the taxpayer submits a notification.

Requisite Taxpayer code in the country of registration or its equivalent

The taxpayer code assigned in the country of incorporation, or its equivalent (if any) is indicated.

"Judicial and regulatory acts of the Russian Federation"

What is a registration number?

Publication date 30.01.2013 13:55

Examples registration numbers car and telephone numbers, currency codes, CAS registration numbers of chemical compounds, series and numbers of certificates and securities, etc.

PSRN is mandatory indicated in all entries of the state register and documents that serve as the basis for making such entries, as well as along with the name of the legal entity - in all its documents.

OGRNIP as a control number has the last digit of the remainder from dividing the number of the previous 14 digits not by 11, but by 13. Under the entry number in the register, it has seven digits instead of five.

In "1C: Accounting 8" (ed.

3.0) it is possible to specify the country of registration of the counterparty. The country of incorporation is the country in which the head office of the counterparty is registered.

The country of registration in the configuration can only be specified if the infobase in the Application functionality section has Controlled transactions (for the CORP version) or Imported goods (Inventory tab) enabled - see below.

Tax registration in the Russian Federation of a non-resident

In the absence of taxation in the territory of a foreign state - an appropriate certificate in the name of the company (Certificate of Tax Exemption) Power of attorney issued by a foreign organization in the name of a representative by proxy (if there is one in the company) Certificate of address Certificate (protocol) on the appointment of a director Photocopy of the passport

Administrative regulations for the provision by the Federal Tax Service of the state service for registering organizations and individuals, maintaining the Unified State Register of Taxpayers and providing the information contained therein (p.

Name of the foreign organization 1.

Information about the founders - individuals Full name Address in the country of permanent residence Number and series of the passport, international passport or other identity document Specify the name of the document Taxpayer code in the country of registration or equivalent (if any) Specify the name of the code of the taxpayer Share in the share (authorized) capital (%) Full name Address in the country of permanent residence Number and series of the passport, international passport or other identification document analogue (if any) Indicate the name of the taxpayer code Share in the share (authorized) capital (%) Full name Address in the country of permanent residence Appendix 2 to Form 2001I (2000) Page.

How to prepare and submit a calculation (information) on income paid to foreign organizations

The calculation includes: Start filling out the calculation from the title page and subsections 3.1, 3.2 and 3.3 of section 3. Then complete section 2 and lastly section 1.

If there is no data for subsection 3.3 of section 3, do not include it in the calculation.

Number all pages in order, indicating their numbers in the margins at the top. For example, the first page (title page) is “001”, the 12th is “012”.

The issue of filling out a new form "Tax calculation on the amounts of income paid to foreign organizations and taxes withheld", approved by Order of the Federal Tax Service dated March 2, 2016 N ММВ-7-3 / [email protected] Situation: We pay interest on a syndicated loan. The creditors are two Russian and two foreign banks. According to the loan agreement, payment is made to a foreign agent bank, which also acts as a creditor bank. The agent bank distributes interest among all creditor banks. Since he is also a creditor, part of the interest income remains with him. The agent bank provides detailed information on how the total amount of interest is distributed among all creditor banks. Foreign creditor banks have provided a certificate of residency and confirmed that they are the actual recipients of income on a syndicated loan. Question: Must complete one sheet 3.1. "Information about the foreign organization - the recipient of income" for the agent bank? Four sheets must be completed 3.2. “Information on income and calculation of the amount of tax”, breaking the payment into four amounts, since the actual recipients are four banks - two Russian and two foreign. (On the four completed sheets 3.2. "Information on income and calculation of the amount of tax" on line 010 "serial number of income" we assign from 1 to 4)? Three sheets 3.3 must be completed. "Information about the person who has the actual right to income"? For all creditor banks, except for the agent bank, because we pay him and he is the actual recipient of his share. Please check the filling logic. The fact that one amount of interest income is paid to the agent bank is criticized, and we break it into four parts in sheets 3.2. "Information on income and calculation of the amount of tax."

Analysis of the Order of the Federal Tax Service of Russia dated 02.03.2016 No. ММВ-7-3/ [email protected]“On approval of the tax calculation form on the amounts of income paid to foreign organizations and taxes withheld, the procedure for filling it out, as well as the format for submitting a tax calculation on the amounts of income paid to foreign organizations and taxes withheld in electronic form” indicates that the organization must fill out one sheet each subsections 3.1 and 3.2 and three subsections 3.3.

Clause 6.1 of the Procedure states that Section 3 of the Tax Calculation reflects information about foreign organizations that receive income from sources in the Russian Federation, about income paid by a tax agent to foreign organizations from sources in the Russian Federation, taxes withheld, as well as about persons who have the actual right to paid income.

For each foreign organization receiving income and separately for each indicator in line 010 "Income recipient attribute" of subsection 3.1 of each foreign organization, Section 3 is filled in with a unique number assigned.

Subsection 3.1 of Section 3 of the Tax Calculation contains information regarding the foreign organization receiving income. According to Section 3 of one unique number, one subsection 3.1 is filled in line 001.

Subsection 3.2 of Section 3 of the Tax Calculation shall contain information on income paid to a foreign organization, information on which is reflected in subsection 3.1 of Section 3 under the corresponding unique number, and on the amounts of taxes on these incomes.

Thus, subsection 3.2 is filled in based on the data in subsection 3.1.

Subsection 3.3 is filled in in relation to each actual recipient of income, who are not recipients of income directly from the source of income payment.

So far, official clarifications on how to fill out the calculation form of the Order of the Federal Tax Service of Russia dated 02.03.2016 No. ММВ-7-3 / [email protected], No.

Elena Popova, State Adviser of the Tax Service of the Russian Federation of the 1st rank .

Section 3

In section 3, provide information:

• about foreign organizations to which the tax agent paid income in the last quarter or month;
• on income paid in this period and taxes withheld;
• about the persons having the actual right to these incomes.

Important: if there were no payments in the last quarter (with quarterly reporting) or in the last month (with monthly reporting), do not include section 3 in the calculation (letter of the Federal Tax Service of Russia dated April 13, 2016 No. SD-4-3 / 6435).

Foreign organizations that receive income in Russia are divided into four categories. Each category has its own code - a sign of the recipient of income. These are the codes:

• 1 - foreign bank;
• 2 - a foreign organization whose income is taxed under the Tax Code of the Russian Federation;
• 3 - a foreign bank whose income is taxed under the Tax Code of the Russian Federation;
• 4 - other foreign organizations.

For each foreign organization, fill in as many sections 3 as the characteristics of the recipient correspond to it. Suppose a foreign bank was paid both income taxable under the Tax Code of the Russian Federation and other income. In this case, complete two sections 3 with information about this bank, income paid to it and taxes withheld.

Assign a unique number to each section 3 - enter it under the section name. Number all sections 3 in order. In this case, all cells must be filled. For example, the first section 3 is “000000000001”, the twenty-fourth is “000000000024” (Procedure approved by order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/115).

Subsection 3.1 section 3

Address of a foreign organization

Take the data for this requisite from the primary documents on the basis of which the income of a foreign organization was paid (for example, from an agreement or contract). The line can be left blank if the income is paid to the bank for which the SWIFT code is indicated below.

Taxpayer code in the country of registration (incorporation) / SWIFT code

Enter here the taxpayer code or its equivalent. It is assigned to a foreign organization in the country of registration (incorporation). Enter it if income is paid:

• to a foreign bank whose SWIFT code is unknown;
• other foreign organization.

If you know the SWIFT code of a foreign bank, enter it in this field.

Subsection 3.2 Section 3

Income before tax

The amount of tax and the deadline for payment to the budget

On line 100, indicate the amount of tax that was withheld from the income of a foreign organization - in the currency in which it received income. To do this, multiply the amount of income before withholding tax (line 040) by the tax rate (line 070).

The deadline for paying tax to the budget is the deadline set by paragraphs and Article 287, as well as paragraph 11 of Article 310.1 of the Tax Code of the Russian Federation.

The official exchange rate of the ruble on the date of tax transfer to the budget

If the foreign organization received income in rubles, put a dash here. If the money was paid in foreign currency, indicate its exchange rate set by the Bank of Russia on the date when the tax was transferred to the budget.

The amount of tax in rubles and the date the tax was transferred to the budget

Effective right code for income

The actual right to income paid to a foreign organization may not have it, but someone else. Enter here the code from Appendix 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/115. For example:

• 00 - if the tax agent does not know who has the actual right to income;
• 01" - if the tax agent knows who has the actual right to income.

Basis for reduced tax rate or tax exemption

A reduced tax rate or exemption of income from tax may be established by the Tax Code of the Russian Federation or an international treaty (agreement). Indicate in line 160 of subsection 3.2 of section 3 the desired subparagraph, paragraph, article of this document. Fill in the cells of the field with capital letters, put dashes in the remaining empty cells.

Information about the issuer of emissive securities

Fill in this field if you paid a foreign organization income on issuance securities (except for income on state or municipal securities).

Subsection 3.3 Section 3

The actual right to income paid to a foreign organization may not have it, but someone else: a legal entity or an individual. If there is information about this, indicate it in subsection 3.3 of section 3 of the tax calculation. For each such income, complete a separate subsection 3.3 of section 3 of the calculation.

Ordinal number of income

Indicate the serial number that was assigned to income in line 010 of subsection 3.2 of section 3. The amount of income is indicated in line 040 of subsection 3.2 of section 3.

Face feature code

Enter the code of the person entitled to the actual income in this field:

• 1 - a legal entity - a resident of Russia, income is exempt from taxation;
• 2 - an individual - a resident of Russia;
• 3 - legal entity - non-resident of Russia;
• 4 - an individual - a non-resident of Russia;
• 5 - foreign structure without formation of a legal entity.

For foreign organizations, the signs of a resident are given in, and for individuals - in the Tax Code of the Russian Federation. See also the recommendation to fill it out is given in indicate information about the organization or foreign structure without the formation of a legal entity, which has the actual right to income. If the actual recipient of income is a person, put dashes in these lines.

Information about an individual

In lines 150–300, enter information about the person , which has the actual right to the income paid to the foreign organization. If the actual recipient of income is a legal entity or other foreign structure without forming a legal entity, put dashes in these lines.

One of the documents required to obtain accreditation of a branch / representative office of a foreign company is a certificate indicating the taxpayer code or its equivalent. In the process of work, a frequently asked question is the question of what a taxpayer code is and how this document should be drawn up.

In this regard, our company has prepared a short overview of the most common countries.

Cyprus

In Cyprus, this document is the Tax certificate. Tax certificate is issued upon request based on the questionnaire. Only those companies that do not have tax debts, most of whose directors are residents of Cyprus, the management bodies that make decisions on business management in Cyprus, can receive a certificate.

To obtain accreditation, a branch or representative office of a Cypriot company in MIFNS No. 47 in Moscow must submit a certificate issued by the Ministry of Finance of Cyprus no earlier than 12 months. at the time of filing. The signature of the authorized person is certified by an apostille stamp.

Sample tax certificate

United Kingdom

The UK Revenue and Customs Authority is the authorized body that issues certificates and information notices on the assignment of tax numbers.

The required certificate can be issued in the form of a response to a request, indicating information on the assignment of a tax number or VAT number, the certificate is issued in electronic form and contains all the required details: issuing authority, reference number and date of formation, details of the company and its tax number, as well as a link to a site where you can check the authenticity of this number.

Sample VAT certificate

To legalize an electronic document, you need to contact a notary who certifies the accuracy of the information contained in the document, after which the document is certified with an apostille stamp.

The Certificate of Residence is issued with the signature and seal of an authorized officer of the UK Government Revenue and Customs and can be issued even to a company that actually operates outside the UK.

Sample certificate of residency

To obtain a certificate of residence, the Company must prove that it is not an agency, unprofitable and that it is the owner of the income received.